2003 (12) TMI 575

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....concession has been denied on the ground that the GSM of paper in question was above the prescribed limit of 70 GSM. 2.The claim of  the appellant is that even if the paper is not eligible for classification as newsprint on account of the fact that it is coated paper, it would be eligible for the benefit under Notification No. 23/98 (Serial No. 91) as "light weight coated paper". This benefit has been denied on account of the consignment not matching the GSM prescribed under Serial No. 91. We may read Serial No. 91 : "Light weight coated paper weighing up to 70G/m2 imported by actual users for printing of magazines". It may be mentioned here that prior to the amendment of the entry w.e.f 28-9-98, the GSM mentioned was of "51 g....

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....ting magazines". The appellant has also submitted that the need to make provision for tolerance in respect of paper is well recognised inasmuch as the Ministry of Commerce has laid down a tolerance of +/- 10% in GSM of paper under import and export. The appellant has drawn our attention to Note 10 in "General Notes for Chemicals & Allied Products" in the Export & Import Policy 1997-2002. This Note reads as under : In case of paper, a variation of +/- 10% "10. in GSM of paper in import and export will be allowed".  5.As against the aforesaid submission of the appellant, the learned SDR would contend that once a specific criterion is stipulated in the exemption notification, the same should be adhered to while subjecting the g....